摘要
本文讨论了税收竞争的理论分析框架,并对国际学术界和实务界关于税收竞争利弊的争论进行了分析,最后对我国在加入WTO以及经济全球化的大背景下如何应对国际税收竞争的挑战提出了政策建议。
This paper discusses the theoretical analysis frame of lax competition. Then we analyse the advantages and the disadvantages of the tax competition, which cause concerns of researchers and policy makers. At the end of the paper, we give some advice on our tax policy when we face the challenge of entering WTO and integration of the world economy.
基金
国家社科基金(02CJY032)
关键词
税收竞争
公平
效率
tax competiton
equity
effciency
